Legislation requiring carry-forward of excess input tax
Mark Groom reviews HMRC’s recent guidance following the decision in AstraZeneca and identifies immediate action points
Greg Sinfield and Lee Squires review the latest VAT developments that matter
Roger Thomas looks at the Commissioners for Revenue and Customs’ tribulations implementing the VAT Directive
HMRC are seeking views on proposals to accelerate the move to online delivery of services, with a view to making a proposed registration wizard the ‘digital by default channel’ for PAYE, corporation tax, income tax self assessment and class 2 NICs.
HMRC are seeking leave to appeal to the Upper Tier Tribunal against the First-Tier Tribunal decision in The Bridport and West Dorset Golf Club Limited (TC 1214).
The tribunal agreed with the club that green fees paid by non-members were exempt from VAT.
Employers will need to account for VAT on the salary foregone by employees in return for vouchers or goods and services – including bicycles provided under the Cycle to Work Scheme – from January 2012.
Judy Harrison sets out the practical steps on how to maximise the chances of VAT recovery post-BAA Ltd